Notification: S.O.3673
Section(s) Referred: 35 ,35(1) ,35(1)(ii)
Statute: INCOME TAX
Date of Issue: 8/8/1977
It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, in the area of ‘other natural or applied science’, subject to the following conditions :—
(i) that the University of Cochin, Cochin, will maintain a separate account of the sums received by it for scientific research in the field of natural or applied sciences (other than Agriculture/Animal Husbandry/Fisheries & Medicines).
(ii) That the said University will furnish the annual returns of its Scientific Research Activities to the prescribed authority for every financial year in such forms as may be laid down and initimated to them for this purpose, by 30th April, each year.
Institution
The University of Cochin, Cochin.
This notification takes effect from 1st July, 1977.
[No. 1961–F. No. 203/106/77–ITA–II]
